A refund will not be paid on the following goods and services:

  • alcohol such as beer, brandy, fortified wines and spirits (travellers can claim wine under the TRS) and tobacco products (these goods can be purchased from duty-free shops)
  • GST-free goods where no GST was paid
  • consumables wholly or partially consumed in Australia for example, food
  • goods that are prohibited on aircraft or ships for safety reasons, including gas cylinders, fireworks and aerosol sprays (check with your airlines for prohibited items)
  • unaccompanied goods (including goods sent by cargo or international mail)
  • services such as accommodation, tours, car rental and labour charges
  • goods purchased over the Internet and imported into Australia
  • gift cards/vouchers (although goods purchased with gift cards/vouchers are eligible for a refund subject to all TRS requirements being met).



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